P000593

January 23, 2002

COMMENTS

IRA and 401k plans should not be considered to be pensions for collateral source purposes.

In the determination of collateral source amounts of Workers Compensation and Social Security, only the annuity value of payments to be received should be used.

Social Security paid on behalf of a victims children should not be collateral source.

If Social Security paid on behalf of a victims children is deemed to be collateral source, then the amount should be reduced by a consumption factor in the same manner that is employed in step five of the tables to calculate Economic Loss.

*Wife of victim

Individual Comment
Wyckoff, N.J.

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